California Revenue and Taxation Code
§ 23302
RTC § 23302 Effective Jan 1, 2024Div. 2 · Part 11 · Ch. 2 · Art. 7
Statute text
View on leginfo.ca.gov(a)Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 shall occur and become effective only as expressly provided in this section in conjunction with Section 21020, which requires notice prior to the suspension of a taxpayer’s powers, rights, and privileges.
(b)The notice requirements of Section 21020 shall also apply to any forfeiture of a taxpayer’s powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 and to any voidability pursuant to subdivision (d) of Section 23304.1.
(c)The Franchise Tax Board shall transmit the names of taxpayers to the Secretary of State as to which the suspension or forfeiture provisions of Section 23301, 23301.5, or 23775 are or become applicable, and the suspension or forfeiture therein provided for shall thereupon become effective. The certificate of the Secretary of State shall be prima facie evidence of the suspension or forfeiture.
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Legislative history
Amended by Stats. 2023, Ch. 209, Sec. 5. (AB 1765) Effective January 1, 2024.